Revisional authority powers to call records and re determine orders affecting revenue after hearing and inquiry. Section 108 empowers the Revisional Authority to call for and examine records, stay and re determine decisions or orders of subordinate officers that are erroneous, illegal, improper or prejudicial to the interest of revenue, after hearing and inquiry; it prescribes limits where appeals exist, bars revision beyond specified limitation periods except in defined circumstances, makes revisional orders final subject to appellate provisions, and excludes periods of related appeals or stays when computing limitation.